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| Course Description |
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| Course Name |
: |
Tax Law Practices |
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| Course Code |
: |
PF 493 |
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| Course Type |
: |
Optional |
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| Level of Course |
: |
First Cycle |
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| Year of Study |
: |
4 |
|
| Course Semester |
: |
Fall (16 Weeks) |
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| ECTS |
: |
6 |
|
| Name of Lecturer(s) |
: |
Asst.Prof.Dr. SONERYAKAR
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|
| Learning Outcomes of the Course |
: |
Learn the tax law
Understand the problems of tax liabilities depending on the type of liabilities.
Solve the problems encountered with both individuals and business size.
Make tax planning.
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|
| Mode of Delivery |
: |
Face-to-Face |
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| Prerequisites and Co-Prerequisites |
: |
None |
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| Recommended Optional Programme Components |
: |
None |
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| Aim(s) of Course |
: |
Teach topics related to taxation issues within legal framework and show the practical adaptation of tax payers everyday issues in relation with administration. |
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| Course Contents |
: |
Application of the tax law, the problems encountered by taxpayers |
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| Language of Instruction |
: |
Turkish |
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| Work Place |
: |
Classrooms will be determined by the Faculty. |
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Course Outline /Schedule (Weekly) Planned Learning Activities |
| Week | Subject | Student's Preliminary Work | Learning Activities and Teaching Methods |
|
1 |
Resources and the implementation of tax laws, tax law and solutions-case study and solutions |
Related book chapters |
Explanation and case study |
|
2 |
Tax partners in the process of taxation-case study and solutions |
Related book chapters |
Explanation and case study |
|
3 |
4T formulain the process of taxation- case study and solutions |
Related book chapters |
Explanation and case study |
|
4 |
Taxpayers´ rights arising from taxation- case study and solutions |
Related book chapters |
Explanation and case study |
|
5 |
Tax offenses and penalties-case study and solutions |
Related book chapters |
Explanation and case study |
|
6 |
Protect deferred tax asset-case study and solutions |
Related book chapters |
Explanation and case study |
|
7 |
Tax disputes and solutions-case study and solutions |
Related book chapters |
Explanation and case study |
|
8 |
Mid-term exam |
Preparation for exam |
Writing exam |
|
9 |
The termination of the tax receivable-case study and solutions |
Related book chapters |
Explanation and case study |
|
10 |
Taxes on income-Examples of selected topics |
Related book chapters |
Explanation and case study |
|
11 |
Taxes on income-Examples of selected topics |
Related book chapters |
Explanation and case study |
|
12 |
Consumption taxes-Examples of selected topics |
Related book chapters |
Explanation and case study |
|
13 |
Taxes on wealth-Examples of selected topics |
Related book chapters |
Explanation and case study |
|
14 |
Examples of other selected topics |
Related book chapters |
Explanation and case study |
|
15 |
Examples of selected topics |
Related book chapters |
Explanation and case study |
|
16/17 |
Final exam |
Preparation for exam |
Writing exam |
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|
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Required Course Resources |
| Resource Type | Resource Name |
| Recommended Course Material(s) |
 Nurettin Bilici, Vergi Hukuku, Seçkin yayınevi, Ankara 2010, 23.bası
Doğan Şenyüz, Mehmet Yüce, Adnan Gerçek, Türk Vergi Sistemi, Ekin yayınevi
Yusuf Karakoç, Vergi hukuku uygulamaları, yetkin yayınları
|
| |
| Required Course Material(s) | |
|
|
|
Assessment Methods and Assessment Criteria |
|
Semester/Year Assessments |
Number |
Contribution Percentage |
|
Mid-term Exams (Written, Oral, etc.) |
1 |
60 |
|
Homeworks/Projects/Others |
0 |
40 |
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Total |
100 |
|
Rate of Semester/Year Assessments to Success |
40 |
| |
|
Final Assessments
|
100 |
|
Rate of Final Assessments to Success
|
60 |
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Total |
100 |
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| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
|
1 |
Use the basic enterprise resource planning (ERP) softwares |
1 |
|
2 |
List and define the concepts of business management, and explain their relations to each other |
1 |
|
3 |
List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. |
1 |
|
4 |
List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. |
1 |
|
5 |
Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. |
1 |
|
6 |
Explain how to interpret the results gathered through the application and/or implementation of conceptual models and/or numerical and statistical methods of business management. |
1 |
|
7 |
Determine appropriate methods to solve business problems |
2 |
|
8 |
Evaluate the results that are obtained from applications of business management methods |
1 |
|
9 |
Use the basic numerical and statistical softwares |
1 |
|
10 |
Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
3 |
|
11 |
Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. |
2 |
|
12 |
Use Turkish and at least one foreign language in accordance with the requirements in academic and business context |
4 |
|
13 |
Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format |
5 |
|
14 |
Question traditional approaches, methods and implementations; develop and implement alternative methods when required |
1 |
|
15 |
Recognize and apply social, scientific and professional ethical values. |
1 |
|
16 |
Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives |
2 |
|
17 |
Monitor external factors such as industrial structures, competition, technologies, economics, politics, cultures that affects the activities of businesses and interpret their impact on businesses |
3 |
|
18 |
Take initiative individually or/and as a member of a team, lead and work effectively |
1 |
|
19 |
As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. |
0 |
| * Contribution levels are between 0 (not) and 5 (maximum). |
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| Student Workload - ECTS |
| Works | Number | Time (Hour) | Total Workload (Hour) |
| Course Related Works |
|
Class Time (Exam weeks are excluded) |
14 |
3 |
42 |
|
Out of Class Study (Preliminary Work, Practice) |
14 |
4 |
56 |
| Assesment Related Works |
|
Homeworks, Projects, Others |
0 |
0 |
0 |
|
Mid-term Exams (Written, Oral, etc.) |
1 |
10 |
10 |
|
Final Exam |
1 |
30 |
30 |
|
Total Workload: | 138 |
| Total Workload / 25 (h): | 5.52 |
| ECTS Credit: | 6 |
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